The "Record Layouts" are provided for the reproduction of DOR's scannable tax forms. The record layout is a 6 lines per vertical inch and 10 characters per horizontal inch spacing grid provided by DOR specifying the exact placement of all OCR-readable fields. Scannable tax forms submitted to DOR for approval must adhere to the record layouts provided for in the grids and must also adhere to the specifications set forth in the "Guide."

If you have any suggestions or comments on how to improve these forms, please contact us. Due to the volume of comments received, we will probably not be able to respond to you individually. However, we assure you that the information you provide will be taken into account to improve our forms.


Grids for Record Layouts:
Form 3 1-D Record Layout
Schedule 3K-1 1-D Record Layout
Developer's Guide for Form 2 and Form 3

2006 Major Changes

The following changes have been made:

Form 3, page 1, add bubble for filing Schedule TDS, Taxpayer Disclosure Statement.

Schedule TDS

This schedule provides the taxpayer with space to explain any entries on a tax return that require a "free form" explanation. See TIR 06-5, Section IV for further information.

Form 3, deleted line 7 (diskette filing); renumbered accordingly.

Form 3, line 9, added key arrow.

Form 3, Schedule 3K-1-

Schedule 3K-1, line 5, item e (Brownfields Credit), added field for taxpayer to enter 10-character certificate number.
Schedule 3K-1, line 5, added new item i for Film Incentive Credit, added field for taxpayer to enter 10-character certificate number.
Schedule 3K-1, line 5, added new item j for Medical Device Credit, added field for taxpayer to enter 10-character certificate number.

Schedule 3K-1, moved line 13 from bottom of page 1 to top of page 2.

Schedule 3K-1, added loss box to line 23.

Line 14 on page 1 of Schedule 3K-1 moved to page 2.

You may e-mail us your comments - please include in the subject line of the message "Advance Proofs." Do not include any personal tax information about yourself or others (e.g., names, addresses, Social Security or employer ID numbers).

Or you may write to us at:

Massachusetts Department of Revenue
Publishing Services Office
PO Box 9554
Boston, MA 02114-9554
Attn: Forms Manager